Proinwestycyjne preferencje podatkowe w polskiej praktyce
Pro-investment Tax Incentives in Polish Practice

Summary/Abstract: Economic literature and current economic practice already recognised the need for the state to promote entrepreneurship and especially investment. The most popular method of supporting investment are fiscal subsidies, tax reductions and exemptions. In Poland, the largest part of the tax goes to support companies and management companies in special economic zones. The government information and scientific studies show that they are not always well addressed preferences, that they do not bring or result in equal opportunities for development of the regions and that they do not support the modernisation and transformation of the Polish economy. Unfortunately the tax credit that would encourage companies to purchase new technology is not used in practice.

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